	{"id":8586,"date":"2013-02-18T13:53:41","date_gmt":"2013-02-18T11:53:41","guid":{"rendered":"https:\/\/www.bilbaoport.eus\/?page_id=8586"},"modified":"2014-09-18T10:15:26","modified_gmt":"2014-09-18T08:15:26","slug":"t-5-2012","status":"publish","type":"page","link":"https:\/\/www.bilbaoport.eus\/en\/services\/prices-offered-to-customers-taxes-and-tariffs\/prices-offered-to-customers-taxes-and-tariffs-for-commercial-services\/t-5-2012\/","title":{"rendered":"T-5 &#8211; Sports craft and recreational vessel rates 2012"},"content":{"rendered":"<div class=\"show-for-small mobile-breadcrumbs\"><ul class=\"breadcrumbs\"><li class=\"home\"><span property=\"itemListElement\" typeof=\"ListItem\"><a property=\"item\" typeof=\"WebPage\" title=\"Go to Port of Bilbao.\" href=\"https:\/\/www.bilbaoport.eus\/en\/\" class=\"home\" aria-current=\"page\"><span property=\"name\">Port of Bilbao<\/span><\/a><meta property=\"position\" content=\"1\"><\/span><\/li>\n<\/ul><\/div><h2>Chapter II. Section 4, subsection 5.<\/h2>\n<ul>\n<li>\n<p><span class=\"fondoGrisClaro paddingLR5\">Art. 223.<\/span>\u00a0<span style=\"text-decoration: underline;\">The taxable event<\/span>\u00a0applies to the use of wharves, jetties, land access areas, other permanent port facilities, provided that the sport and recreational vessels do not transport goods.<\/p>\n<\/li>\n<li>\n<p><span class=\"fondoGrisClaro paddingLR5\">Art. 224.<\/span><\/p>\n<ul>\n<li>\n<p>The\u00a0<span style=\"text-decoration: underline;\">substitute taxpayer<\/span>\u00a0is the owner of the vessel, shipping agent, captain, master or skipper in facilities granted under concession and the substitute taxpayer shall be liable for the payment of this rate.<\/p>\n<\/li>\n<li>\n<p>The\u00a0<span style=\"text-decoration: underline;\">taxpayer<\/span>\u00a0is the owner of the vessel, shipping agent or captain or master of the vessel.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><span class=\"fondoGrisClaro paddingLR5\">Art. 225.<\/span> The\u00a0<span style=\"text-decoration: underline;\">accrual<\/span>\u00a0of the rate shall be paid when the vessel enters the waters of the port\u2019s service area.<\/p>\n<\/li>\n<li>\n<p><span class=\"fondoGrisClaro paddingLR5\">Art. 229.<\/span>\u00a0<span style=\"text-decoration: underline;\">Basic amount (E) = 0.13 \u20ac<\/span><\/p>\n<\/li>\n<li>\n<p><span class=\"fondoGrisClaro paddingLR5\">Art. 226.<\/span> The\u00a0<span style=\"text-decoration: underline;\">total rate due<\/span>\u00a0is Length X Breadth X Days X Basic Amount (E) X Coeff.<\/p>\n<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th class=\"text-center\" headers=\"Titulo1\" axis=\"Lugar\">Facilities without concession or authorisation<\/th>\n<th class=\"text-center\" headers=\"Titulo2\" axis=\"Peso\">Coeff.<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td headers=\"Titulo1\">Moored lengthways to jetty or buoy<\/td>\n<td class=\"text-center\" headers=\"Titulo2\">\u00a0<\/td>\n<\/tr>\n<tr>\n<td headers=\"Titulo1\">Water intake<\/td>\n<td class=\"text-center\" headers=\"Titulo2\">0.07\u20ac m<sup>2<\/sup>\u00a0day<\/td>\n<\/tr>\n<tr>\n<td headers=\"Titulo1\">Electricity intake<\/td>\n<td class=\"text-center\" headers=\"Titulo2\">0.10\u20ac m<sup>2<\/sup>\u00a0day<\/td>\n<\/tr>\n<tr>\n<td headers=\"Titulo1\">With draughts less than 2 m<\/td>\n<td class=\"text-center\" headers=\"Titulo2\">50% discount<\/td>\n<\/tr>\n<tr>\n<td headers=\"Titulo1\">For vessels based in the Port<\/td>\n<td class=\"text-center\" headers=\"Titulo2\">0.80\u20ac m<sup>2<\/sup>\u00a0day<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<thead>\n<tr>\n<th id=\"Titulo1\" style=\"text-align: left;\" axis=\"Lugar\">Docks or sports facilities granted under concession<\/th>\n<th class=\"text-center\" headers=\"Titulo2\" axis=\"Peso\">Coeff.<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td headers=\"Titulo1\">General not based in port<\/td>\n<td class=\"text-center\" headers=\"Titulo2\">0.39\u20ac m<sup>2<\/sup>\u00a0day<\/td>\n<\/tr>\n<tr>\n<td headers=\"Titulo1\">General not based in port \u2013 9m. motor \u2013 12 m. sail<\/td>\n<td class=\"text-center\" headers=\"Titulo2\">0.15\u20ac m<sup>2<\/sup>\u00a0day<\/td>\n<\/tr>\n<tr>\n<td headers=\"Titulo1\">General based in port<\/td>\n<td class=\"text-center\" headers=\"Titulo2\">0.32\u20ac m<sup>2<\/sup>\u00a0day<\/td>\n<\/tr>\n<tr>\n<td headers=\"Titulo1\">General based in port \u2013 9 m. motor \u2013 12 m. sail<\/td>\n<td class=\"text-center\" headers=\"Titulo2\">0.10\u20ac m<sup>2<\/sup>\u00a0day<\/td>\n<\/tr>\n<tr>\n<td headers=\"Titulo1\">No water surface area granted under licence<\/td>\n<td class=\"text-center\" headers=\"Titulo2\">1.81\u20ac m<sup>2<\/sup>\u00a0day<\/td>\n<\/tr>\n<tr>\n<td headers=\"Titulo1\">** Simplified estimate system (discount)<\/td>\n<td class=\"text-center\" headers=\"Titulo2\">25% discount<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n <div class=\"hide-for-small page-options-container hide-for-print\"> <hr class=\"page-options\"\/> <ul class=\"inline right page-options\"><li><a class=\"bmprint\" rel=\"nofollow\" title=\"Print this article\"><i class=\"icon-print\"><\/i><\/a><\/li><li><a class=\"bmsend2friend\" href=\"mailto:?subject=Article of interest: T-5 &#8211; Sports craft and recreational vessel rates 2012 - Port of Bilbao&body=https:\/\/www.bilbaoport.eus\/en\/services\/prices-offered-to-customers-taxes-and-tariffs\/prices-offered-to-customers-taxes-and-tariffs-for-commercial-services\/t-5-2012\/\" rel=\"nofollow\" title=\"Send a link to this article by email\"><i class=\"icon-envelope\"><\/i><\/a><\/li><\/ul><\/div>","protected":false},"excerpt":{"rendered":"<p>Port of Bilbao Chapter II. Section 4, subsection 5. Art. 223.\u00a0The taxable event\u00a0applies to the use of wharves, jetties, land access areas, other permanent port facilities, provided that the sport and recreational vessels do not [&hellip;]<\/p>\n","protected":false},"author":25,"featured_media":0,"parent":3018,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"tags":[],"class_list":["post-8586","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T-5 - Sports craft and recreational vessel rates 2012 - Port of Bilbao<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bilbaoport.eus\/en\/services\/prices-offered-to-customers-taxes-and-tariffs\/prices-offered-to-customers-taxes-and-tariffs-for-commercial-services\/t-5-2012\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"T-5 - Sports craft and recreational vessel rates 2012 - Port of Bilbao\" \/>\n<meta property=\"og:description\" content=\"Port of Bilbao Chapter II. 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